Detailed Project Report
AR/VR Virtual Pilgrimage and Heritage Tours (Devbhoomi Darshan)
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹33.60 L
- Term loan from bank
- ₹30.24 L
- Promoter’s contribution
- ₹3.36 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-9.69 L
- Average DSCR
- -0.62
- Break-even (% of capacity used)
- —
02 Promoter and unit
| Promoter name | — |
|---|---|
| Business / firm name | — |
| Legal form | Proprietorship |
| Address of the unit | — |
| Applicant category | General · Rural |
03 The project
Film temples, pilgrim routes and festivals in 360° and sell immersive virtual tours through an app, VR kiosks and licences.
| Main product or service | AR/VR Virtual Pilgrimage and Heritage Tours (Devbhoomi Darshan) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Pilgrims and tourists (preview or remote darshan)
- Schools and colleges (history and geography modules)
- Museums, hotels and wellness retreats (licences)
- Travel agencies, event organisers and religious organisations
- App stores and web subscriptions
- VR kiosks at Rishikesh, Haridwar, Nainital and Kedarnath base
- Institutional licensing and custom content contracts
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| 360° camera (Insta360 Pro 2) (× 2) | 1 | 8,00,000 | 8,00,000 |
| Drones for aerial footage (× 2) | 1 | 6,00,000 | 6,00,000 |
| Audio recording and narration kit (× 1 set) | 1 | 2,00,000 | 2,00,000 |
| Workstation and editing PCs (× 3) | 1 | 6,00,000 | 6,00,000 |
| VR kiosk setup (headset and booth) (× 5 kiosks) | 1 | 5,00,000 | 5,00,000 |
| Cloud hosting (annual) (× —) | 1 | 5,00,000 | 5,00,000 |
| Total | 32,00,000 |
Pre-filled from: Devbhoomi Udyamita Yojana (Uttarakhand DUY) project profile — AR/VR-based Devbhoomi Darshan initiative. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- 360° footage, drone captures, 3D scans and narration — content production ₹10 L in the project cost
- Headset hygiene supplies for kiosks — recurring
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 32.00 |
| Contingency | 1.60 |
| Total fixed capital | 33.60 |
| Working capital margin | 0.00 |
| Total project cost | 33.60 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 3.36 | 10.0 |
| Term loan from bank | 30.24 | 90.0 |
| Total | 33.60 | 100.0 |
| Working capital loan (outside project cost) | 0.00 |
09 Key assumptions
| Selling price | ₹0 per units |
|---|---|
| Raw material & packing cost | ₹0 per units |
| Capacity used each year | 60% · 70% · 80% · 80% · 80% · 80% · 80% |
| Term loan interest rate (% a year) | 11% · 84 months (Moratorium 6) |
| Working capital method | Turnover method (RBI) · Working capital interest (% a year) 11% |
| Income tax rate | 25% |
| Yearly price and cost rise | 0% |
10 Production and sales
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capacity used | 60% | 70% | 80% | 80% | 80% | 80% | 80% |
| Production (units) | 6,000 | 7,000 | 8,000 | 8,000 | 8,000 | 8,000 | 8,000 |
| Sales | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
11 Projected profitability
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Sales | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Raw material and packing | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Power and fuel | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Salaries and wages | 2.88 | 2.88 | 2.88 | 2.88 | 2.88 | 2.88 | 2.88 |
| Rent | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Administration | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Selling and distribution | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Repairs and maintenance | 0.67 | 0.67 | 0.67 | 0.67 | 0.67 | 0.67 | 0.67 |
| Insurance | 0.17 | 0.17 | 0.17 | 0.17 | 0.17 | 0.17 | 0.17 |
| Total cost of operations | 3.72 | 3.72 | 3.72 | 3.72 | 3.72 | 3.72 | 3.72 |
| Operating profit (EBITDA) | -3.72 | -3.72 | -3.72 | -3.72 | -3.72 | -3.72 | -3.72 |
| Depreciation | 5.04 | 4.28 | 3.64 | 3.10 | 2.63 | 2.24 | 1.90 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 3.27 | 2.84 | 2.32 | 1.81 | 1.30 | 0.79 | 0.28 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -12.03 | -10.84 | -9.69 | -8.63 | -7.65 | -6.75 | -5.90 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -12.03 | -10.84 | -9.69 | -8.63 | -7.65 | -6.75 | -5.90 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -12.03 | -10.84 | -9.69 | -8.63 | -7.65 | -6.75 | -5.90 |
| Depreciation | 5.04 | 4.28 | 3.64 | 3.10 | 2.63 | 2.24 | 1.90 |
| Cash accruals (PAT + depreciation) | -6.99 | -6.56 | -6.04 | -5.53 | -5.02 | -4.51 | -4.00 |
| Term loan repaid | 2.33 | 4.65 | 4.65 | 4.65 | 4.65 | 4.65 | 4.65 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -9.32 | -11.21 | -10.70 | -10.18 | -9.67 | -9.16 | -8.65 |
| Cash and bank | -9.32 | -20.53 | -31.22 | -41.41 | -51.08 | -60.24 | -68.89 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 3.36 | 3.36 | 3.36 | 3.36 | 3.36 | 3.36 | 3.36 |
| Reserves and surplus | -12.03 | -22.87 | -32.56 | -41.19 | -48.84 | -55.58 | -61.48 |
| Term loan outstanding | 27.91 | 23.26 | 18.61 | 13.96 | 9.30 | 4.65 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 19.24 | 3.75 | -10.59 | -23.87 | -36.17 | -47.57 | -58.12 |
| Net fixed assets | 28.56 | 24.28 | 20.63 | 17.54 | 14.91 | 12.67 | 10.77 |
| Preliminary expenses not written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current assets (stock and debtors) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Cash and bank | -9.32 | -20.53 | -31.22 | -41.41 | -51.08 | -60.24 | -68.89 |
| Total assets | 19.24 | 3.75 | -10.59 | -23.87 | -36.17 | -47.57 | -58.12 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.66 | -0.50 | -0.53 | -0.58 | -0.62 | -0.68 | -0.75 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.62 |
|---|---|
| Lowest DSCR | -0.75 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 5.04 | 4.28 | 3.64 | 3.10 | 2.63 | 2.24 | 1.90 |
Written-down value method at Income-tax Rules block rates (building 10%, plant & machinery 15%, furniture 10%, computers 40%). Change them if your CA uses other rates.
16 Term loan repayment
| Year | Opening | Interest | Term loan repaid | Closing |
|---|---|---|---|---|
| 1 | 30.24 | 3.27 | 2.33 | 27.91 |
| 2 | 27.91 | 2.84 | 4.65 | 23.26 |
| 3 | 23.26 | 2.32 | 4.65 | 18.61 |
| 4 | 18.61 | 1.81 | 4.65 | 13.96 |
| 5 | 13.96 | 1.30 | 4.65 | 9.30 |
| 6 | 9.30 | 0.79 | 4.65 | 4.65 |
| 7 | 4.65 | 0.28 | 4.65 | 0.00 |
17 Licences and registrations
- Udyam
- GST
- Company or LLP registration
- Filming permissions from temple trusts, ASI or site authorities
- Drone registration on DGCA Digital Sky and Remote Pilot Certificate
18 Government schemes that may apply
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- Devbhoomi Udyamita Yojana (Uttarakhand DUY) project profile — AR/VR-based Devbhoomi Darshan initiative — https://duy-heduk.org/downloads/project-profiles/AR_VR_based_Devbhoomi_Darshan_initiative_in_Uttarakhand.pdf
This report is a projection from the figures entered by the promoter. It is not a bank appraisal or a guarantee of a loan or subsidy. Check every figure with current quotations and your chartered accountant before submitting it.